The import tax on Spirits in Australia is $82.76 AUD per litre of alcohol exceeding 10%. E.G. a one litre bottle of Jack Daniels whiskey at 45%ABV means the tax is 1 litre by (45% -10%) so 35% of $82.76 = $28.97AUD Tax. Average retail price of Jack in Australia $45 AUD whichthen has a further 10% GST (retail sales tax).
(I think this is correct as the excise taxes in Oz are complicated).